What changed in this filing

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Item 4. Controls and Procedures

2021-05-11 compared with 2020-11-16 · 45 added, 39 removed, 3 unchanged (97% of the section changed)

CONTROLS AND PROCEDURES

Controls and Procedures

of Disclosure Controls and Procedures

controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be

disclosed by an issuer in the reports that it files or submits under the Exchange Act of 1934 (the “Exchange Act”)

is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers,

or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

noted that the design of any system of controls is based in part upon certain assumptions about the likelihood of future events,

and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions,

regardless of how remote.

the supervision and with the participation of the Company’s senior management, consisting of the Company’s principal

executive and financial officer and the Company’s principal accounting officer, the Company conducted an evaluation of the

effectiveness of the design and operation of its disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)

under the Exchange Act as of the end of the period covered by this report (the “Evaluation Date”).

Based on this evaluation,

the Company’s principal executive and financial officer concluded, as of the Evaluation Date, that the Company’s disclosure

controls and procedures were effective.

Management’s

Annual Report on Internal Control over Financial Reporting

management of MOJO Organics, Inc.

is responsible for establishing and maintaining an adequate system of internal control over

financial reporting (as defined in Rule 13a-15(f)) under the Exchange Act.

Our internal control over financial reporting is a

process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial

statements for external purposes of accounting principles generally accepted in the United States.

Because of its inherent limitations,

internal control over financial reporting may not prevent or detect misstatements.

even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.

evaluating the effectiveness of our internal control over financial reporting, our management used the criteria set forth by the

Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework.

Based on this

evaluation, our officers concluded that, during the period covered by this annual report, our internal controls over financial

reporting were operating effectively.

in Internal Control over Financial Reporting

was no change in our internal controls over financial reporting during the nine months ended September 30, 2020 that have materially

affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

Disclosure Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures include, without

limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it

files or submits under the Exchange Act of 1934 (the “Exchange Act”) is accumulated and communicated to the issuer’s

management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate

to allow timely decisions regarding required disclosure.

It should be noted that the design of any system of controls is based in part

upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving

its stated goals under all potential future conditions, regardless of how remote.

Under the supervision and with the participation

of the Company’s senior management, consisting of the Company’s principal executive and financial officer and the Company’s

principal accounting officer, the Company conducted an evaluation of the effectiveness of the design and operation of its disclosure

controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act as of the end of the period covered by this

report (the “Evaluation Date”).

Based on this evaluation, the Company’s principal executive and financial officer concluded,

as of the Evaluation Date, that the Company’s disclosure controls and procedures were effective.

Management’s Annual Report on Internal

Control over Financial Reporting

The management of MOJO Organics, Inc.

is responsible

for establishing and maintaining an adequate system of internal control over financial reporting (as defined in Rule 13a-15(f)) under

the Exchange Act.

Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability

of financial reporting and the preparation of financial statements for external purposes of accounting principles generally accepted

in the United States.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

Therefore, even those systems determined to be

effective can provide only reasonable assurance of achieving their control objectives.

In evaluating the effectiveness of our internal

control over financial reporting, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway

Commission (COSO) in Internal Control-Integrated Framework.

Based on this evaluation, our officers concluded that, during the period

covered by this annual report, our internal controls over financial reporting were not operating effectively.

As previously reported, the Company does not have

an audit committee and is not currently obligated to have one.

Management does not believe that the lack of an audit committee is a material

Changes in Internal Control over Financial

There was no change in our internal controls over

financial reporting during the quarter ended March 31, 2021 that have materially affected, or are reasonably likely to materially affect,

our internal controls over financial reporting.

PART II –

OTHER INFORMATION

LEGAL PROCEEDINGS

are currently not a party to any material legal or administrative proceedings and are not aware of any pending or threatened material

legal or administrative proceedings arising in the ordinary course of business.

We may from time to time become a party to various

legal or administrative proceedings arising in the ordinary course of our business.

We are not a party to any legal or administrative

proceedings and are not aware of any pending or threatened legal or administrative proceedings against the Company in all material aspects.

We could from time to time become a party to various legal or administrative proceedings arising in the course of our business.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures